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How can it be 35%? Is that the combined rate of DE+AT? I am interessed in finding out the DBA rate for German dividends with tax residence in TH. Thanks again!

Where exactly did you send it? Bundeszentralamt für Steuern in Bonn? Can you confirm that the DBA tax rate is 15% or 20% in your case AT-TH? Thanks!

Khop khun krap! I am not sure if I can still file income tax for 2022 in Thailand, as this would be the time when I would need the certificate.

Any idea if it possible to get this RO paper online? Great post thanks a lot very helpful!

I am in the process of understanding if it is possible to pay only 15% on the german dividends. The way to go is via this part of German IRS https://www.bzst.de/DE/Home/home_node.html. However I am at the very beginning and currently lacking the paperwork from TH. The good part, the difference can be claimed 4 years retroactively ! For US dividends it works like a charm with the W-8BEN, "just" paying the 15%.

Anyone managed to obtain a tax certificate from Thai RD that they have been a tax resident in Thailand in a given year? I received dividends on German shares and was charged 25% withholding tax instead of 15% and now need to prove that I was a thai tax resident in 2022. This problem arises in a lot of circumstances where one receives dividends from non Thai shares and is charged a higher withholding tax then is stipulated in the DBA. Usually the DBA rate is 15% and more is withheld at source. IMHO there is a possibilty that this certificate will usually only be issued if you had paid taxes in TH, which I did not. Can someone corroborate? I understand there might be a distinction between certificates one being a tax certificate and the other being a tax resident certificate. To my understanding German IRS should accept both. I can obviously prove that I have been resident in Thailand for more then 180 days with passport stamps. Any recommendation on the use of an agency to obtain said tax certificate without having paid income tax. In the past income tax was only levied on income remitted in the same year, which I did not. I am currently not in Thailand so cannot apply in person. https://www.rd.go.th/english/21974.html https://www.rd.go.th/english/21978.html Thanks!

Great idea: In 2024 I walk somewhere stand in line and waste 3 hours of my life, lost for words...

I think they were afraid that I would stop paying my cc bill because I no longer live in the west 🙂 A lot of banks stipulate a residence in the banks country.

Why is the problem solved then with a 30K Atm transaction ( I live in TH) ? The problem was not unauthorised use, it was explicitly stated that they suspected no longer live in the west.

They explicitly asked for a written confirmation from my home country. After I delivered that months later I could use the card again.I used grab and had no problems with the credit card so do not know about grab.

Every tax system I know stipulates the order regarding minglement of funds (not the Thai RD so far). Is it FIFO LIFO or something else no one knows and my guess is no one will know in the near future Mid 2025 or later. Mike Lister wrote: "You are innocent until proven guilty!" What is it you want to tell us with this sentence? When you are proven guilty you are kneedeep in problems. In every tax system you self declare but if you selfdeclared wrong you are guilty.

There are very few if any expats on this forum that have ONLY income from employment... If the tax guide is only for those with ONLY income then it is not helping.

They are "afraid" that your adress is no longer correct and asked me for a written confirmation that I still live in Germany which I could not get as I was in Thailand and the confirmation can only be got in person. That is why I have 10 cc as backups 🙂

The one that got canceled was a credit card and a balance was not allowed.

From a thai perspective you are wealthy and then there is also the marketing which gives you a warm feeling that you are wealthy that is why they call it that way🙂

Most countries levy a withholding tax on dividends at source (UK, Singapore and some others not) which could be set off against a potential thai tax. Otherwise correct you pay tax on dividends where you reside.

I was just pointing out connections between your posts, if that is what you call argumentative...

Your yourself posted some hours ago: "Capital Gains in Thailand is charged at PIT rates which start at 5%. Capital Gains in the UK (excl property) starts at 10%, in the US at 15% and in the EU average 18%. " So you yourself were talking about capital gains rate. We were explicitly talking about capital gains rate as again 95% of expats do not have any working income in TH that would quailfy under PIT (working not allowed) but a lot have capital income. As mentioned by other posters as well, Thailand taxes capital gains higher then most other countries and has in addition a low threshold where taxes kick in.

My credit card from another bank got suspended because I was using it to much for their taste as they could see I had not returned to my home country for several months where my account was still registered. I was not charging big amounts but used it like 30 times a month for small stuff like Grab. Better to change adress to Thailand? Not sure if you do not get kicked out from their services if you change your residence to Thailand. Info on real life experiences much appreciated. Thanks!

** Moderator edit to remove flame Capital gains rates in the UK are fixed to my knowledge, in a 10% range and 20% range for CGT. https://taxscouts.com/glossary/capital-gains-tax-cgt/ ** Moderator edit to remove second flame. The 10% band is missing in your chart for the UK, the 40 and 45% bands do not exist in the UK for CGT, you have not taken into account the correct allowances for the UK as they are lower etc... Your conclusion that Thailand is cheaper the higher the capital gains income is therefore dead wrong.

I fully agree that from an immigration perspective that you are not a PERMANENT resident but there is no need that legal obligation that immigration and the tax authority should use the same term. Why should immigration state that you become a tax resident after 180 days? You expect a coherent legal definition over several branches of departments in Thailand and then hope to get a chance in a court? I wish you best of luck 😉

Tax rates starts at 5% but goes up fast to 35%! in Thailand. So if you earn 100K EUR a year the difference is substantial. You made the general statement that thai tax rates are lower which is wrong in the case of capital gains. In Germany I do not pay any tax under 11K Eur a year where in TH I already pay a 10% marginal tax rate. For the US A capital gains rate of 0% applies if your taxable income is less than or equal to: $44,625 for single and married filing separately; $89,250 for married filing jointly and qualifying surviving spouse; and. $59,750 for head of household. I will not talk to you further on this subject anyone interested has seen the facts.

I think you are mixing up the term resident. On the tax side the defintion is clear it is 180 days in Thailand and you are a TAX resident period. Any other legal definition in terms of how long will not matter. You could however hope to seek refuge under an DTA and claim to be only aussie resident with your definition but the outcome will be highly uncertain and very time consuming and very costly.

Nope tax tables are not lower in Thailand in the case of investment income as Thailand does not have a special rate for capital gains as most other countries (US, Germany etc). Most tax residents in TH will only have pensions and investment income.

Reading your great post another red flag for me was raised. If I do not have to file a tax report and most of the expats will not do in 2025 I am sure there will be no real "safety" even after 2025 how this will all play out. Are you 100% sure that one does not have to file? In other countries for example you have to file if you earn foreign income that has not been taxed no matter how neglible the amount. I am aware that this is not really an indication for Thailand but is shows there is the possibility burried somewhere deep in the thai RD laws and directives. Thanks!